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Rebuilding perl-5.26.3-416.el8 from sources fails because a ../cpan/Time-Local/t/Local.t test fails like this:

../cpan/Time-Local/t/Local.t ....................................... 
Dubious, test returned 2 (wstat 512, 0x200)
Failed 2/187 subtests 
        (less 8 skipped subtests: 177 okay)
[...]
Test Summary Report
-------------------
../cpan/Time-Local/t/Local.t                                     (Wstat: 512 Tests: 187 Failed: 2)
  Failed tests:  6, 12
  Non-zero exit status: 2

That's a bug in the test that manifests since the beginning of 2020 year and fix exist in later upstream versions. I ported the fix to perl-5.28.2 in Fedora <https://src.fedoraproject.org/rpms/perl/raw/f30/f/perl-5.28.2-Only-pass-2-digit-years-to-tests-when-testing-2-digi.patch> and it should be possible port it to 5.26.3 in RHEL.

The patch applies cleanly to 5.26.3.

*** Bug 1904820 has been marked as a duplicate of this bug. ***

Since the problem described in this bug report should be
resolved in a recent advisory, it has been closed with a
resolution of ERRATA.

For information on the advisory (Moderate: perl security and bug fix update), and where to find the updated
files, follow the link below.

If the solution does not work for you, open a new bug report.

https://access.redhat.com/errata/RHSA-2021:1678